【作者】 蒋基路；

【机构】 广东外语外贸大学；

【摘要】 中国作为转型的新兴市场经济体,通过改革与完善本土会计准则体系、推动与其他国家会计准则的等效认可机制、以及与国际会计准则制定机构建立多层次全方位的交流与沟通机制,积极参与全球会计治理执行机制的建立、完善与有效运行。与会计准则持续全面国际趋同的政策相对应,企业对执行统一的全球会计标准也给予了高度的热忱,兖州煤业并购澳洲Felix公司的案例充分阐释了全球化和金融创新下资本跨国流动的正确决策必须建立在高质量财务信息的基础之上。在全球会计治理决策机制与执行机制的发展与完善过程中,中国从被动接受到主动参与,已经成为影响国际财务报告准则制定与发展方向的重要力量。更多还原

【Abstract】 As the component of global economic mechanism,the essence of global accounting governance is a set of high quality accounting standards,which generally accepted and effectively executed all over the world.It resolves the information asymmetry problems raised from capital’s global flow.The paper analyzed the route and direction of China’s participation in global accounting governance.The research finds,the sustained comprehensive convergence of accounting standards has provided institutional guarantee for enterprises to make M&A decisions,relying on comparable financial information under integrated accounting standards.During the economic governance mechanism’s establishing and reforming process,China with the role of a transformed emerging market,has changed from passively adopting to actively involving,and became one of the significant powers which influence the establishment and development of international accounting standards.更多还原